http://www.legislation.gov.uk/ukpga/1982/43/section/4/enactedLocal Government and Planning (Scotland) Act 1982Local governmentCouncil policies and plansWaste local planPlanning (town and country)Local government structureKing's Printer of Acts of Parliament2022-03-03 PART I 4 1 For the purpose of exempting from, or including in, any assessment or rate a class or classes of machinery, machines or plant, the Secretary of State may, in the definition of " lands and heritages " in section 42 of the Lands Valuation (Scotland) Act 1854, amend by order that proviso which relates to the construction of the expression " machinery fixed or attached"; and without prejudice to the generality of the foregoing provisions of this subsection, such amendment may be as regards— a any plant fixed or attached to the lands and heritages; and b any building which is an integral part of such plant. 2 An order under subsection (1) above shall have no effect until approved by resolution of each House of Parliament. 1854 c. 91.